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  • Circular 08/2011: Requirements for Appropriation Accounts 2011
  • the Account of each Vote. There will be 6 main notes as follows: a) Note 1 Operating Cost Statement - amended to show outturn split by Programme cost, Pay and Non-Pay. b) Note 2 Balance 61518
  • http://circulars.gov.ie/pdf/circular/per/2011/08.pdf